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Expenditures for renting or leasing office equipment such as copiers, personal computers, typewriters, etc. on a long-term (more than two-year) basis.

Expenditures for renting or chartering of automobiles, aircraft or boats (ships) on a short-term (less than two-year) basis.

Expenditures for renting or leasing of computing and peripheral equipment on a long-term (more than two-year) basis.

Expenditures for renting or leasing space for offices, classrooms or other facilities on a longterm (more than two-year) basis. Space rented/leased long-term should be assigned a building number through each MAU’s Facilities Services offices.

Expenditures for renting or leasing equipment not included in the 311X series of account codes on a long-term (more than two years) basis.

Expenditures for renting or leasing equipment other than auto, aircraft and boat rentals (account code 3112) on a short-term (hourly, daily, weekly or monthly for a consecutive period of less than two years) basis.

Expenditures for renting a space for offices, classrooms or other facilities on a short-term (less than two years) basis.

The cost of providing institution furnished automobiles or other goods and services for personal use. Charges are made by journal voucher according to A-11 “Journal Vouchers” in Section 100 in the University of �ֻ�ֱ�� Accounting and Administrative Manual. Costs associated with the housing furnished for personal use need not be charged to this account if they are isolated in a discrete org.

Lease expense under GASB for the university as lessee. To be used only by Fund Accounting for GASB entries.